Legal Opinion
Schwartz v. Comm'r
United States Tax Court
Decided April 28, 2008No. 12530-06LUnpublishedCited by 8 opinions
1Opinion of the Court
WILLIAM G. SCHWARTZ AND JACQUELINE R. SCHWARTZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Schwartz v. Comm'r
No. 12530-06L
United States Tax Court
T.C. Memo 2008-117; 2008 Tax Ct. Memo LEXIS 117; 95 T.C.M. (CCH) 1427;
April 28, 2008, Filed
Gregory M. McCauley, for petitioners.
Kathleen K. Raup, for respondent.
Jacobs, Julian I.
JULIAN I. JACOBS
MEMORANDUM OPINION
JACOBS, Judge: 1 The petition in this case was filed in response to a Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330 (notice of determination). 2 The issue for decision is whether…
2Cases cited8 opinions
- Sego v. CommissionerUnited States Tax Court · 2000
- Murphy v. Commissioner of IRSCourt of Appeals for the First Circuit · 2006
- Murphy v. Comm'rUnited States Tax Court · 2005
- Giamelli v. Comm'rUnited States Tax Court · 2007
- Magana v. Comm'rUnited States Tax Court · 2002
3 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Whitehouse Hotel L.P. v. Comm'rUnited States Tax Court · 2008
- Brombach v. Comm'rUnited States Tax Court · 2012
- Cohan v. Comm'rUnited States Tax Court · 2012
- Harris v. Comm'rUnited States Tax Court · 2012
- Cave Buttes, L.L.C. v. Comm'rUnited States Tax Court · 2016
3 more not listed; retrieve them via the Exa API.